Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Public Finance Management Act, 1999 (Act No. 1 of 1999)Chapter 4 : National and Provincial Budgets31. Provincial adjustments budgets |
| (1) | The MEC for finance in a province may table an adjustments budget in the provincial legislature, subject to subsection (3). |
| (2) | An adjustments budget of a province may only provide for— |
| (a) | the appropriation of funds that have become available to the province; |
| (b) | unforeseeable and unavoidable expenditure recommended by the provincial Executive Council of the province within a framework determined by the Minister; |
| (c) | any expenditure in terms of section 25; |
| (d) | money to be appropriated for expenditure already announced by the MEC for finance during the tabling of the annual budget; |
| (e) | the shifting of funds between and within votes or to follow the transfer of functions in terms of section 42; |
| (f) | the utilisation of savings under a main division within a vote for the defrayment of excess expenditure under another main division within the same vote in terms of section 43; and |
| (g) | the roll-over of unspent funds from the preceding financial year. |
| (3) | The Minister may determine the time when an adjustments budget may be tabled in a provincial legislature, as well as the format for such budgets. |
